The book `Clean Ruby` talks about locus of attention then offers this controller at the end of Chapter 1. To me, my eyes just roll off the create method. There is simply too much going on there to get everything in one gestalt. Here's my refactor:

concise_transfers_controller.rb

class ConciseTransfersController < ApplicationController
  respond_to :html
  
  def create
    respond_with account do |format|
      format.html { redirect_to account_transfers_path(account) }
    end
  end

protected
  def account
    transfer.execute(params[:amount])
  end

  def transfer
    MoneyTransfer.new(params[:account_id], params[:destination_id])
  end
end

transfers_controller.rb

class TransfersController < ApplicationController
  respond_to :html
  
  def create
    transfer = MoneyTransfer.new(params[:account_id], params[:destination_id])
    account = transfer.execute(params[:amount])
    
    respond_with account do |format|
      format.html { redirect_to account_transfers_path(account) }
    end
  end
end

I'd also change the #execute method to #update_account or something that would inform the developer that something 'account-y' was being returned. I would expect transfer.execute(amount) to return a receipt, not an account.